Pengaruh Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) dan Pajak Reklame terhadap Penerimaan Pajak Daerah di Kota Bandung

Aghniya, Ulfa; Apriliawati, Yeti

doi:10.35313/iarj.v2i2.3307

Cited by 2 publications

(1 citation statement)

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“…were obtained: Advertising Tax had no effect on ROI (16,17) , Groundwater Tax had no effect on ROI (18) , and Swallow's Nest Tax simultaneously had no effect on ROI (19) .…”

Section: Apart From the Advertising Tax Undergroundmentioning

confidence: 96%

Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency

Arosid

2023

AJIB

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The economic crisis that hit Indonesia due to the Covid-19 pandemic had a huge impact in several regions, one of which was Cianjur Regency. It is difficult for the government and the community to run the wheels of the economy, causing a decrease in local revenue. One of the sources of Regional Original Income (ROI) which has an important role is regional taxes. Based on previous studies, this research focused on 3 types of taxes, namely Advertising Tax, Underground Water Tax, and Swallow's Nest Tax. The purpose of this study was to find out how much influence these three taxes had on Cianjur Regency Regional Original Revenue during the Covid-19 pandemic. The method used in this research is descriptive method and verification method. The results showed that the Advertising Tax, Underground Water Tax, and Swallow's Nest Tax experienced an increase in tax revenue during the Covid-19 Pandemic and had an effect on the ROI of Cianjur Regency.

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“…were obtained: Advertising Tax had no effect on ROI (16,17) , Groundwater Tax had no effect on ROI (18) , and Swallow's Nest Tax simultaneously had no effect on ROI (19) .…”

Section: Apart From the Advertising Tax Undergroundmentioning

confidence: 96%

Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency

Arosid

2023

AJIB

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Strategi Peningkatan Penerimaan Pajak Bumi dan Bangunan di Kabupaten Bangka Barat

Reisty Amelia,

Dedi Budiman Hakim,

Feryanto

2023

JEKP

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Pelaksanaan otonomi daerah bertujuan untuk mewujudkan kemandirian daerah. Suatu daerah harus memiliki kemampuan keuangan daerah untuk menciptakan kemandirian daerah, yang terlihat dari tingginya Pendapatan Asli Daerah (PAD). Upaya mewujudkan kemandirian daerah melalui peningkatan PAD dilakukan dengan menggali sumber-sumber PAD, salah satunya dengan menggali potensi sumber pajak daerah yaitu pajak bumi dan bangunan di pedesaan dan perkotaan (PBB-P2). PBB-P2 merupakan pajak yang penerimaannya meningkat setiap tahun akibat dari pembangunan suatu daerah. Tujuan penelitian ini adalah mengidentifikasi potensi penerimaan PBB-P2 dan merekomendasikan strategi peningkatan penerimaan PBB-P2. Metode analisis yang digunakan adalah analisis penerimaan PBB-P2 dan multikriteria policy (MULTIPOL). Hasil penelitian menunjukan perkiraan potensi pendapatan yang harus dimaksimalkan sebesar Rp 8.03 milyar. Alternatif strategi untuk meningkatkan penerimaan PBB-P2 di Kabupaten Bangka Barat adalah melalui kebijakan pemutakhiran data, pengembangan sumber daya manusia, pemanfaatan teknologi, peningkatan pemahaman dan pengetahuan wajib pajak, dan peningkatan pengawasan

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Pengaruh Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) dan Pajak Reklame terhadap Penerimaan Pajak Daerah di Kota Bandung

Cited by 2 publications

References 0 publications

Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency

Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency

Strategi Peningkatan Penerimaan Pajak Bumi dan Bangunan di Kabupaten Bangka Barat

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